The Inland Revenue Authority (IRAS) has published IRAS e-Tax Guide - GST: Taxing imported services by way of an overseas vendor registration regime (Second Edition). The guide covers the overseas vendor registration (OVR) regime for imported digital services in the context of business-to-consumer (B2C) transactions, which requires overseas suppliers and electronic marketplace operators making significant supplies of digital services to local consumers to collect GST on their B2C supplies of …